Tip 1: How to write off a car from the balance
Tip 1: How to write off a car from the balance
From time to time there are situations when a firmmust write off the car from the balance. In order to do this correctly, it is necessary to evaluate the vehicle in advance. In most cases, this procedure affects specifically state or budget institutions or organizations.
Instructions
1
Writing off the car is a necessaryprocedure of each firm. It would seem that you can leave outdated equipment in stock and live peacefully. However, even for unused equipment, a budget organization pays a tax.
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Thus, the first step is to get a report onEvaluation or ATS. This document contains all information about the condition and residual value of the machine. After that, go to the official write-off of the car, its sale for parts, etc.
3
If we talk about the procedure for determining the residualof the cost of the vehicle, it consists of several stages: Write an application to remove the car from the registry in the traffic police. To do this, provide the state authorities with a passport, technical passport, registration certificate and other papers;
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Rent license plates;
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Wait for 10 days, during which all documents are checked and transferred to the tax service;
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Get the final cost of the transport tax.
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Perhaps you need to go through additional inspection, show statements issued in return for lost documents, power of attorney for a vehicle, etc.
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Now go to the procedure for writing offCar. To do this, the director of the company must make an order for the disposal of the vehicle. It remains only to visit government bodies, in particular, the traffic police and put a seal. It is worth paying attention to the fact that you can turn this operation in any part of your city, regardless of the place of residence or location of the company.
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In March, pay all taxes, includingdepreciation. The fact is that in the Russian legislation (Article 362, paragraph 3 of the Tax Code of the Russian Federation) it is said that the month of removal of the vehicle from registration is calculated as the whole month. It is also necessary to pay the transport tax.
Tip 2: How to write off the car part
If your organization has a balance sheetcars, then inevitably there are expenses for their maintenance and service. To take into account and to write off the spare parts for the repair of vehicles is necessary as follows.
You will need
- Primary documents confirming the purchase of spare parts (invoice, shipping note, commodity receipt, advance report).
Instructions
1
Leave the spare part on the basis ofaccompanying documents. Issue the transfer of spare parts to the warehouse with a receipt warrant in the form of M-11. In accounting, make the posting: Debit account 10 "Materials", sub-account 5 "Spare parts" (Spare parts in stock), Account 60 credit, subaccount 1 "Settlements with suppliers" - the spare part for The car at actual cost. If it is purchased in the store for cash, the posting will be as follows: Debit account 10 "Materials", sub-account 5 "Spare parts" (Spare parts in the warehouse), Account 71 "Settlements with accountable persons". Start a warehouse record card, where there should be information about which The car was acquired Spare part.
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Transfer the transfer of spare parts to the transport section for repair The car on the basis of a mechanic's memo. Make a claim - an invoice, which must be signed by the storekeeper and the mechanic. In accounting, prepare the wiring: D -t account 10 "Materials", sub-account 5 "Spare parts" (Spare parts in the shop), account number 10 "Materials", sub-account 5 "Spare parts" (Spare parts in the warehouse) - Spare part transferred to the transport site in the sub-account to the chief mechanic. Based on the material report of the mechanic, compiled at the end of the reporting month, write down the cost of the part transferred for repair The car, In the expenses of the auxiliary production by posting: D-t account 23 "Auxiliary production", K-t account 10 "Materials", sub-account 5 "Spare parts" (Spare parts in the shop).
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Write Spare part The car, Replaced by a new one, based on a defectivea statement compiled by the chief mechanic and signed by members of the commission for writing off the materials. In the statement, a record must be made that the spare part is either disposed of or used as worn out. The posting entry in the accounting should be as follows: Account No. 10 "Materials, account 5" Spare parts "(Spare parts worn out), Account number 23" Auxiliary production "- the worn out Spare part. If your organization has passed worn out partsin scrap metal, then on the basis of the documents issued by the scrap acceptance point, make the posting: Dt account 91.1 "Other income", account number 10 "Materials", account 5 "Spare parts" (Spare parts worn out).
Tip 3: How to write off license costs
Accounting for licenses and related costs often raises a lot of questions. In fact, there are only a few features in writing off the cost of the license and the associated costs.
Instructions
1
A license is a special permit forThe implementation of a separate type of activity issued by the licensing authority, as well as a document granting exclusive and non-exclusive rights to use the results of intellectual activity under a license agreement. Therefore, you need to consider accounting from two positions.
2
When obtaining a license to engage certaintypes of activities are charged license fees: 300 rubles - for consideration of an application for a license and 1000 rubles - directly for its issuance. In addition, there are costs for consulting, legal or notary services.
3
Previously, the costs of obtaining a license wereto expenses of the future periods and were written off during all term of its action. The Federal Law "On licensing certain types of activities" No. 99-FZ of May 4, 2011 established that licenses are issued indefinitely. Therefore, write off the residual value already on the balance sheet, as well as newly received licenses for costs at a time.
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When accounting for related costs(consulting, legal and other services) be guided by art. 272 of the Tax Code, which provides for the possibility of recognizing expenses at the settlement date, the date of presentation of documents for settlement or the last day of the reporting period.
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To reflect the costs in accounting,connected with the acquisition of a license, make postings from the credit of account 51 "Settlement account" to debit account 60 "Settlements with suppliers and contractors" or 76 "Settlements with different debtors and creditors". Then write off the amount paid from the credit of the account 60 or 76 to the debit of accounts: 20 "Main Production", 25 "General Production Expenses", 26 "General Business Expenses" or 44 "Sales Costs" - depending on the type of activity of your enterprise.
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If it is a license for usenon-exclusive rights, i.e. software, antiviruses, regulatory and legal frameworks, etc., account 97 "Expenses of future periods" is applied. Use the following postings: Дт 60 Кт 51 - the purchase of the program is reflected; Дт 97 Кт 60 - the cost of the license is charged to future expenses; Дт 20 (25, 26, 44) Кт 97 - the cost of the license is written off for expenses.
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The moment of recognition of expenses depends on the method,established by accounting policy. With the accrual method, write-off costs during the term of the license agreement in equal installments on a monthly basis, and for cash on a lump-sum basis.
Tip 4: How to write off fixed assets in tax accounting
On the balance sheet of any organization there are major facilities, Unused in its economic activities due to moral or physical deterioration. Their cancellation in the accounting and taxation accounting is carried out in a certain order.
Instructions
1
Organize the inventory of majormeans at the enterprise. Inventory should be carried out by the commission appointed by the order of the head. Make out its results by drawing up an act. It marks the objects that are subject to write-off because of moral or physical deterioration. The objects are to inspect the commission for the liquidation of fixed assets, which is also appointed by the order of the head.
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Issue an act of writing off fixed assets form No.OS-4 on the results of the work of the commission. The document should list the fixed assets that are subject to disposal, indicate the reason for the disposal, as well as the possibility of using separate parts of the assets or their parts after dismantling. The act is signed by the members of the liquidation committee and approved by the head of the enterprise.
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Make the following entries in the accounting records- Debit account 01, Credit account 01 - the initial value of the object was debited - Account debit 02, Credit account 01 - Amount of accrued depreciation was charged - Debit account 91.2, Account 01 - Residual value of the fixed asset is included in other expenses; Debit account 91.2, Credit 23 (69, 70, other accounts) - the costs associated with the write-off of the item of fixed assets are reflected in other expenses.
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Communicate the nodes or parts of decommissioned majorFunds after their dismantling at the expense of accounting for materials at market value. The accounting entries will be as follows: Debit account 10, Account credit 91.1. If you decide to turn them into scrap metal, then make a note in the account: Debit account 91.2, Credit account 10 - written off the cost of the surrendered materials.
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Write down the fixed assets in the taxaccounting in the same reporting period. Determine the profit or loss on disposal of the fixed asset in accordance with paragraph 1 of Article 323 of the Tax Code of the RF for each object on the date of recognition of income (expense). When determining the tax base for income tax, include the residual value in other expenses. Revenues from materials received during dismantling of the fixed asset will be other income of the organization.
Tip 5: How to write off the OS to an off-balance account
Some managers of organizations in the process of economic activity face off-balance accounts, Which contains information that is accounted for in the financial statements. Under what circumstances can the fixed assets be written off to these accounts?
Instructions
1
The fixed assets transferred to you under the contractLease, take into account on the off-balance account 001, which is called "Leased OS". To document such an operation, use the lease agreement and the act of acceptance-transfer of OS objects (unified form No. OS-1). When transferring such objects to a lease, they must retain the inventory numbers that were determined by the lessor. The amount should be based on the accompanying documents given to you by the lessor.
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If you are a contractor organization(for example, performing construction contracts), then the equipment transferred for installation should be taken into account on the off-balance account 005. When receiving such equipment, execute an acceptance certificate for the equipment to be installed "(unified form No.ОС-15).
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You can also write off the fixed assets forOff-balance account when transferred under a lease to another person. To do this, there is an account 011 "OS leased". The basis for entry is a contract and an act of acceptance and transfer. The amount indicated on the off-balance account 011 must correspond to that specified in the lease agreement.
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If you have low-value fixed assets, thenYou can take them into account in inventories, using the off-balance account (PBU 6/01). To do this you must issue a bill of lading (unified form No. M-11).
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To simplify the accounting of fixed assets, youyou can create your off-balance accounts. Be sure to list them in the accounting policy of the organization. Provide the information that is contained in these accounts in the form of a certificate compiled to Reporting Form No. 1, "Balance Sheet". In the event that there are no lines on off-balance accounts, add them yourself.
Tip 6: How to Sell a Car of a Legal Entity
Sale of a car owned by a legal entityThe person has its own characteristics, although it is formalized according to the traditional contract of sale. Notarization is not required here, and the package of documents is supplemented by a power of attorney.
You will need
- - contract of sale;
- - Passport of a vehicle with a stamp of the State Traffic Safety Inspectorate on de-registration;
- - passport;
- - power of attorney from the head of the enterprise to complete the transaction;
- - certificate of the released unit.
Instructions
1
To sell a car legal faces remove the vehicle from the register in the State Traffic Safety Inspectorate. Check that there are transit registration numbers on the car that has been taken off the register, and there was a record in the vehicle on the removal of the car from the register. Only after that car Can be put up for sale.
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Further, a legal entity may entrust its salecar dealership or to engage in the sale of the car itself through a trustee. The contract of sale and purchase is to be concluded in writing in accordance with the established pattern and issue in triplicate. In the contract, indicate the parties to the transaction, the date of conclusion and the subject of the agreements. Describe in detail car: Its license plate, year of manufacture, brand, engine number, bodywork, chassis, data from the PTS.
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Do not forget about the cost of cars, obligationsparties and terms, during which the buyer is obliged to transfer money to your account. In the contract also establish the responsibility of the parties and the procedure for resolving disputes. In the end, put the signatures of the parties and their requisites.
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After the conclusion of the contract of sale, write off car From its balance sheet on the basis of the executedContract of sale of the vehicle. In this case, the funds that are received from the sale, you will design as profit of the enterprise from the sale of fixed assets.
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Like all profits, car sales are taxedtax, but its size and amount depends on the period of ownership of the car. For example, if a car owned for three years or more, then the revenue from its sale is not taxed. If it is less, then the transaction for the amount of up to 250 thousand rubles tax will not have to pay. Registration at the notary of the contract of purchase and sale is carried out at will.
